Subject: Continuation of Pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made up articles–reg. - Customs - 29 /2017

OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU 575 010 Tel: 0824-2408164 Fax: 0824-2407100 E-mail:[email protected] C.No. S-26/04/2016 Cus Tech Date: 30.08.2017 PUBLIC NOTICE NO. 29 /2017 Subject: Continuation of Pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made up articles reg. ** ** ** Attention of the Importers, Exporters, Customs Brokers and the members of Trade is invited to the Board s Circular No. 34/2017- Cus dated 09.08.2017, detailing the Ministry s Circular Nos. 43/2016 Customs dated 31.08.2017, 08/2017- Customs dated 20.03.2017 and 28/2017 Customs dated 06.07.2017, regarding implementation of Ministry of Textiles (MoT) Scheme for Rebate of State Levies (RoSL) for export of garments and textile made-up articles. 2. In this regard, it is to bring to your notice that MoT has issued Notification No. 12020/3/2016-IT (Pt) dated 31.07.2017, restoring the Pre-GST RoSL rates that were revised downward w.e.f. 01.07.2017. This has been made effective for a transition period of 3 months i.e; 01.07.2017 to 30.09.2017. The notification may be downloaded from website egazette.nic.in and perused. These RoSL rates can be claimed on the basis of revised undertaking to be provided by exporter in terms of aforesaid notification. 3. For all Exports with Let Export Order dates on or after 01.07.2017 for which RoSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI Shipping Bill w.e.f. 05.08.2017. Considering that exports has already been made in period 01.07.2017 to 04.08.2017, for which the undertaking was not furnished electronically along with the Shipping Bills filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various Shipping Bills of the Exporter. The revised undertaking shall be irrespective of declaration/undertaking, if any, given earlier. 4. In terms of discussion held in MoT, Export Promotion Councils shall assist exporters to file such undertaking. The officer/s sanctioning the RoSL should ensure that the amount is paid upon such undertaking being submitted by an exporter. The exporters are advised to file their undertaking at the earliest for this period. 5. It may be noted that the rates of RoSL as notified by MoT shall be applied by EDI System at the time of scroll generation for RoSL. Thus irrespective of the RoSL amount appearing in Shipping Bills, exporter will be eligible for RoSL amount as per rates notified by MoT. No separate claim is required to be filed by the exporter. 6. Difficulty faced, if any, may be brought to the notice of this office. ( Dr. M. Subramanyam ) COMMISSIONER